The Hidden Burden of State Tax Debt Collections
In this episode, Tax Notes Managing Legal Reporter Caitlin Mullaney interviews Sakina Tillman, an assistant professor and director of the tax clinic at the University of the District of Columbia, about her article on how vague state tax collection alternatives disproportionately burden low‑income, Black and brown taxpayers. Tillman explains that many states lack clear statutes for payment plans, offers in compromise, and appeal rights, leading to confusion, non‑compliance, and punitive measures such as driver’s‑license suspensions that can jeopardize employment and basic needs. She highlights Maryland’s especially harsh practices and contrasts them with more transparent approaches in states like Wisconsin and the IRS. The discussion concludes with Tillman’s three reform proposals: align state collection rules with IRS guidelines, eliminate license suspensions, and require online publication of clear relief options.
Clean Energy Tax Credits: New Guidance and Industry Response
The episode breaks down the Treasury and IRS’s new Notice 2026-15, which clarifies material assistance and prohibited foreign entity (PFE) rules for clean‑energy tax credits under the Inflation Reduction Act’s One Big Beautiful Bill Act. Guest Jennifer Bernardini, a PwC...
The Tax Provision Worsening the Affordable Housing Crisis
The Tax Notes investigation uncovers how a 1990s provision in the Low‑Income Housing Tax Credit (LIHTC) gives developers broad flexibility to convert or sell tax‑credit‑financed units, eroding the affordable housing stock. With Congress largely absent, enforcement has shifted to state...
Taxation in Outer Space: How Countries Could Vie for Star Power
Erika Isabella Scuderi, a tax law professor at the University of Florida, proposes a novel framework for assigning taxing rights to activities conducted in outer space. She argues that sovereignty should be linked to the launch origin, allowing nations to...